Income Tax Assessment Act 1936

PART IVA - SCHEMES TO REDUCE INCOME TAX  

SECTION 177N  

177N   DIVERTED PROFITS TAX - CONSEQUENCES  

If this Part applies to a scheme because of section 177J :

(a) section 177P applies to the relevant taxpayer mentioned in section 177J ; and

(b) the Commissioner cannot make a determination under subsection 177F(1) or (2A) in relation to the scheme merely because of section 177J .